Sen. Panfilo “Ping” M. Lacson on Friday pushed for a balance between meaningful taxpayer relief and sustainable government revenues as he chaired a Senate hearing tackling proposed measures seeking estate tax amnesty.

Lacson, who chairs the Senate Committee on Ways and Means, noted that 14 bills on estate tax had been filed in the Senate in the 20th Congress, along with a House bill transmitted to the Senate last Dec. 17, 2025.

In Filipino: Lacson, Isinusulong na Balansehin ang Taxpayer Relief at Kita ng Gobyerno sa Estate Tax Amnesty

“As we consider these proposed legislative measures, we shall seek to balance meaningful relief for taxpayers with improved public revenues and sustained tax fairness,” he said at the start of the hearing.

He pointed out that the House bill seeks to extend the previous estate tax amnesty, which expired on June 14, 2025, while the Senate is proposing a new one.

During the hearing, Lacson raised concerns over the time needed to complete documentary requirements, noting that delays in securing documents from agencies such as the Philippine Statistics Authority (PSA) could eat into the 15- to 20-day processing period which could violate the Ease of Doing Business law.

“We should settle that clearly. Baka ma-defeat ang purpose ng amnesty. One reason na di maka-avail ang karamihan, is because of time constraints (We should settle that clearly. The purpose of the amnesty might be defeated. One reason most people cannot avail of it is time constraints),” he said.

Lacson also raised concerns over barangay certifications used in place of death certificates in remote areas.

“In very remote areas, di nila alam paano kumuha ng death certificate. So ang nangyayari, certification ng barangay chairman after attestation ng two disinterested persons. To my mind, masyadong subjective and it could lead to fake deaths for inheritance (In very remote areas, people do not know how to get a death certificate. So what happens is the barangay chairman issues a certification after attestation by two disinterested persons. To my mind, this is too subjective and it could lead to fictitious deaths for inheritance purposes),” he said.

Assistant National Statistician Marizza Grande said barangay certifications must be backed by other supporting documents and pass through the local health officer. Lacson said the PSA’s requirements should be reconciled with the provisions of the proposed measure.

On the deadline for availment, Lacson proposed that an application be accompanied by payment, to put “some pressure” on applicants to settle while the BIR vets their applications. The BIR agreed that payments should be made within the deadline.

Lacson also cited a feature of his proposed bill allowing estates with pending cases to avail of the amnesty even before the case is resolved, with no refund if the case is lost. Department of Finance (DOF) Assistant Secretary Euvimil Nina Asuncion expressed support for the feature.

Also, Lacson questioned whether estates with final and executory decisions on tax cases would be covered. Asuncion said these may be covered since the bill has no exclusions. She added that the DOF is studying a post-audit procedure before the certificate of availment is issued, to make the certificate more conclusive.

Meanwhile, Senate President Sherwin Gatchalian said that while he generally supports the amnesty, he is concerned as to why many taxpayers still cannot pay despite three amnesties since 2019, and asked the DOF to study whether the 6-percent amnesty rate remains too expensive. Lacson agreed that some Filipinos may be holding off in the hope of more amnesties to come.

Department of Economy, Planning, and Development (DepDev) Assistant Secretary Reynaldo Cancio likewise cautioned that frequent amnesties may lead taxpayers to expect more of them and reduce revenues.

Among the bills discussed Friday was Lacson’s Senate Bill 1889, filed last February. The bill seeks to grant an amnesty on unpaid estate taxes covering the estates of individuals who died on or before Dec. 31, 2025, at a uniform rate of 6 percent of the net estate. It also provides that payment does not bar the government from pursuing forfeiture, reversion or recovery of ill-gotten wealth.

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Lacson, Isinusulong na Balansehin ang Taxpayer Relief at Kita ng Gobyerno sa Estate Tax Amnesty

Isinusulong ni Sen. Panfilo “Ping” M. Lacson nitong Biyernes ang pagbabalanse sa “meaningful taxpayer relief” at sa tuluy-tuloy na kita ng gobyerno, habang pinamunuan niya ang pagdinig ng Senado sa mga panukalang batas para sa estate tax amnesty.

Binanggit ni Lacson, chairman ng Senate Committee on Ways and Means, na 14 na panukalang batas hinggil sa estate tax ang inihain sa Senado sa 20th Congress, bukod pa sa isang panukalang batas mula sa Kamara na ipinadala sa Senado noong Disyembre 17, 2025.

“As we consider these proposed legislative measures, we shall seek to balance meaningful relief for taxpayers with improved public revenues and sustained tax fairness,” aniya sa pagbubukas ng pagdinig.

Ipinaliwanag niyang layunin ng panukalang batas mula sa Kamara na palawigin ang naunang estate tax amnesty na nag-expire noong Hunyo 14, 2025, samantalang bagong amnesty naman ang isinusulong ng Senado.

Sa pagdinig, nagpahayag si Lacson ng pangamba sa panahong kailangan upang makumpleto ang mga dokumentong hinihingi sa mga aplikante. Aniya, maaaring maubos ang 15 hanggang 20 araw na inilaan sa pagproseso dahil sa mga pagkaantala sa pagkuha ng mga dokumento mula sa mga ahensiya gaya ng Philippine Statistics Authority (PSA), na posibleng lumabag sa Ease of Doing Business law.

“We should settle that clearly. Baka ma-defeat ang purpose ng amnesty. One reason na di maka-avail ang karamihan, is because of time constraints,” aniya.

Ikinabahala rin ni Lacson ang paggamit ng mga sertipikasyon mula sa barangay bilang kapalit ng death certificate sa mga liblib na lugar.

“In very remote areas, di nila alam paano kumuha ng death certificate. So ang nangyayari, certification ng barangay chairman after attestation ng two disinterested persons. To my mind, masyadong subjective and it could lead to fictitious deaths for inheritance purposes,” aniya.

Sinabi ni Assistant National Statistician Marizza Grande na kailangang suportahan ng iba pang dokumento ang mga sertipikasyon ng barangay at dumaan ang mga ito sa lokal na health officer. Ayon kay Lacson, kailangang pagtugmain ang mga rekisito ng PSA at ang mga probisyon ng panukalang batas.

Kaugnay naman ng deadline sa pag-avail ng amnesty, iminungkahi ni Lacson na sabayan ng pagbabayad ang paghahain ng aplikasyon upang magkaroon ng “some pressure” sa mga aplikante na bayaran ang kanilang obligasyon habang sinusuri ng Bureau of Internal Revenue (BIR) ang kanilang mga aplikasyon. Sumang-ayon ang BIR na dapat maisagawa ang pagbabayad sa loob ng itinakdang panahon.

Binanggit din ni Lacson ang probisyon sa kanyang panukalang batas na nagpapahintulot sa mga estate na may nakabinbing kaso na mag-avail ng amnesty bago pa maresolba ang kaso, nang walang refund kung matalo ang mga ito sa huli. Sinuportahan ni Department of Finance (DOF) Assistant Secretary Euvimil Nina Asuncion ang naturang probisyon.

Tinanong din ni Lacson kung masasaklaw ng amnesty ang mga estate na may mga pinal at executory nang desisyon sa mga kasong may kinalaman sa buwis. Sinabi ni Asuncion na maaari ring masaklaw ang mga ito dahil walang nakasaad na eksepsiyon sa panukalang batas. Dagdag niya, pinag-aaralan ng DOF ang isang post-audit procedure bago mag-isyu ng certificate of availment upang higit na maging pinal at matibay ang naturang sertipikasyon.

Samantala, sinabi ni Senate President Sherwin Gatchalian na bagama’t pangkalahatan niyang sinusuportahan ang amnesty, nais niyang malaman kung bakit marami pa ring nagbabayad ng buwis ang hindi makabayad sa kabila ng tatlong amnesty mula noong 2019. Hiniling niya sa DOF na pag-aralan kung masyado pa ring mataas ang 6-porsiyentong amnesty rate para sa mga nagbabayad ng buwis.

Sumang-ayon si Lacson na maaaring ipinagpapaliban ng ilang Pilipino ang pagbabayad sa pag-asang magkakaroon pa ng mga susunod na amnesty.

Nagbabala rin si Department of Economy, Planning, and Development (DepDev) Assistant Secretary Reynaldo Cancio na maaaring masanay ang mga nagbabayad ng buwis sa paulit-ulit na pagbibigay ng amnesty at umasa sa mga susunod pa nito, na posibleng magpababa sa kita ng gobyerno.

Kabilang sa mga panukalang tinalakay nitong Biyernes ang Senate Bill No. 1889 ni Lacson, na inihain noong Pebrero. Layunin nitong magkaloob ng amnesty sa hindi pa nababayarang estate taxes ng mga taong namatay noong o bago ang Disyembre 31, 2025, sa pare-parehong rate na 6 porsiyento ng net estate.

Nakasaad din sa panukala na hindi hahadlang ang pagbabayad sa ilalim ng amnesty sa pagsisikap ng gobyerno na kumpiskahin, bawiin o mabawi ang mga ill-gotten wealth.

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